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1986 (12) TMI 177 - CEGAT, NEW DELHIExtract: .......and Salt Act, 1944. If the same product is put to different processes and in those processes different commodities emerge, the Central Excise duty is leviable, if the products which so emerge fall in different tariff items of the Central Excise Tariff. In view of the above discussion, we do not find any merit in the appeal. The appeal is dismissed.
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